Bank Voor Handel En Scheepvaart v. Slatford, [1951] 2 All E.R. 779 -- attach -- Ownership
international principle that shareholder does not own corporate property
Ownership
Rodwell Securities Ltd. v. IRC, [1968] 1 All E.R. 257 (Ch D) -- attach -- Ownership
parent does not own assets of sub
91 C.R. - Q.7 -- attach -- Ownership
16 September 1992 T.I. (Tax Window, No. 24, p. 14, ¶2193) -- attach -- Ownership
Strachan v. The Queen, 2014 DTC 1025 [at at 2645], 2013 TCC 362 -- attach -- Ownership
beneficial ownership of dividends
Kucor Construction & Developments & Associates v. Canada Life Assurance Co. (1998), 41 OR (3d) 577 (Ont. C.A.) -- attach -- Ownership
actions of an LP with corporate GP were those of a corporation
Terminal Norco Inc. v. The Queen, 2006 DTC 2897, 2006 TCC 139 -- attach -- Ownership
taxpayer controlled subsidiary immediately after drop-down transaction notwithstanding pre-ordinated sale of the subsidiary's shares
CIR v. Scottish Provident Institution, [2004] UKHL 52 -- attach -- Ownership
commercially realistic prospect of put and call not being exercised
Fourney v. The Queen, 2012 DTC 1019 [at at 2575], 2011 TCC 520 -- attach -- Ownership
presumption of resulting trust where property transfer for no consideration
Williams v. The Queen, 2005 DTC 1228, 2005 TCC 558 -- attach -- Ownership
sole beneficiary was beneficial owner
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